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2016 (12) TMI 1324 - CESTAT AHMEDABADReversal of Cenvat credit - Interest - Penalty - Notification No.203/1992-Cus, dt.10.5.1992 - Rule 173Q of erstwhile Central Excise Rules, 1944 - Held that: - the Appellant had, at the relevant time, availed the benefit of the notification, without complying the conditions, resulting into contravention of relevant provisions of the Central Excise Rules and rules made there under. Consequently, even though they have paid the entire amount of MODVAT Credit, availed earlier, however, the contravention cannot be obliterated - Appeal partly allowed.
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